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138-Negoitable insturments Act

(Querist) 27 January 2009 This query is : Resolved 
I need any High COurt /Supreme Court judgement in context of accused should not take the defense of summoning IT returns filed by the complainant necessary to prove whether the said amount is shown in the Income Tax returns(petition filed under Section 243)
In most of the 138 -NI Act this tactis used by the accused side simply to drag the proceedings.
Jainodin shaikh (Expert) 27 January 2009
In proceding under N.I. Act presumption is against accused.
He has right to defend himself.
No law can deprive him from his right.
PALNITKAR V.V. (Expert) 28 January 2009
I could not find any such ruling
smilingadvocate (Expert) 29 January 2009
Accused or any parties to the proceedings to the case are at liberty to summons any perosn or authority for production or giving any evidence, unless and until it is irrelevant it cannot be said that it is for the sake of draging on the case.


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